scholarly journals Akuntansi Syariah Sebagai Sistem Informasi

2020 ◽  
Vol 4 (2) ◽  
pp. 209-221
Author(s):  
Rahmat Ilyas
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Library Research ◽  
Content Analysis Method ◽  
Business Entities ◽  
Islamic Values ◽  
Financial Aspect

Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is entirely library research. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value-laden form. Islamic accounting information systems highlight Islamic values ​​both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.

scholarly journals The Role of Accounting Information System Afflication In Reliability Financial Reporting

2021 ◽  
Vol 2 (1) ◽  
pp. 97-112
Author(s):  
Lesi Hertati ◽  
Otniel Safkaur ◽  
Dwi Yanti ◽  
Irlan Fery ◽  
Peny Cahaya Azwardi
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Information ◽  
Sampling Technique ◽  
City Governments ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Verification Methods

The manifestation of regional financial autonomy can be seen in the regional financial accounting information system as a good government system characterized by increasingly low problems so that the information generated by the central government and regional governments in Indonesia is a form of quality financial reporting and effective application of accounting systems by various government agencies in Indonesia. Indonesia. This study aims to find out how the successful application of accounting information systems on financial reporting performance was produced. This study uses causality and population verification methods in this study are the district and city governments in the provinces of Papua and West Papua. The sampling technique uses a census so that all members of the population become research samples. The results of this study show empirical evidence that the successful application of accounting information systems and financial reporting performance is transparent and accountable.

scholarly journals PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN UBUD

2020 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Ni Made Kansa Dewi Putri ◽  
Ni Luh Putri Srinadi
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Validity And Reliability ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Library Research

The application of an accounting information system is an important investment for a company. The use of information systems can improve the competitiveness of companies so as not excluded in their environment. This research was conducted in LPD Sub-district of Ubud. The purpose of this study is to analyze the influence of the sophistication of information technology and the ability of personal techniques on the effective use of accounting information systems. Researchers use Multiple Linear Regression Analysis as a method of data analysis, where data collection is done by observation, interviews, library research, and questionnaires. As an initial stage of the analysis will be tested for validity and reliability of the research instrument. The results showed that the sophistication of Information Technology and Personal Engineering Capabilities had a positive and significant effect on the Effectiveness of the Use of Accounting Information Systems in LPD, Ubud Gianyar District. This research will recommend the formulation of a technology-based accounting information system so that it can compete in the midst of the tight and competitive world of competition.

scholarly journals Pengaruh Sistem Informasi Akuntansi dan Pelaporan Keuangan terhadap Pengendalian Manajemen pada Perusahaan Jasa Konstruksi (PT. X) di Jakarta

2018 ◽  
pp. 91-113
Author(s):  
Edison Hamid
Keyword(s):  
Information System ◽  
Information Systems ◽  
Multiple Regression ◽  
Survey Research ◽  
Financial Reporting ◽  
Accounting Information ◽  
Management Control ◽  
Control Measures ◽  
Accounting Information System ◽  
Accounting Information Systems

Abstract. Accounting information system in charge of providing the information needed to facilitate monitoring and assessment of control measures against the management. There are five main functions of the accounting information system of data collection, data processing, data management, control data (including security), and producer information. This study aims to examine the effect of accounting information systems and financial reporting to management control. The results are expected to provide benefits in explaining and predicting the effects of accounting information systems and financial reporting to management control. This form of survey research studies that used questionnaires to collect data that need. To provide an overview of the demographics of respondents, the research data were analyzed with descriptive statistics. The quality of data generated from the use of research instruments was evaluated by rehabilitation and validity testing. The hypothesis was tested by multiple regression analysts to determine its influence on management control. The  results  with  the  conclusion  that  the  accounting  information  system significantly influence the management control, financial reporting significant influence on management control, and test results together financial reporting was only significantly affected majanemen control, whereas no effect of accounting information systems are significant. Keywords:  Accounting Information Systems, Financial Reporting, Management Control. Abstrak Sistem Informasi akuntansi bertugas memberikan informasi yang dibutuhkan untuk memudahkan pengawasan dan tindakan terhadap penilaian pengendalian manajemen. Terdapat lima fungsi utama sistem informasi akuntansi yaitu pengumpulan data, pemerosesan data, manajemen data, pengendalian  data (termasuk security), dan penghasil informasi. Penelitian ini bertujuan menguji pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Hasil penelitian ini diharapkan dapat memberi manfaat dalam menjelaskan dan memprediksi tentang pengaruh sistem informasi akuntansi dan pelaporan keuangan terhadap pengendalian manajemen. Penelitian ini berbentuk survey research yang menggunakan instrumen kuesioner untuk mengumpulkan data yang di perlukan. Untuk memberikan gambaran mengenai demografi responden, data penelitian dianalisis dengan  statistik deskriptif. Kualitas data yang dihasilkan dari penggunaan instrumen penelitian dievaluasi dengan uji reabilitas dan validitas. Hipotesis diuji dengan analis multiple regression untuk mengatahui pengaruhnya terhadap pengendalian manajemen. Hasil penelitian dengan kesimpulan bahwa sistem informasi akuntansi berpengaruh secara signifikan terhadap pengendalian manajemen, pelaporan keuangan berpengaruh secara signifikan terhadap pengendalian manajemen, dan hasil uji secara bersama-sama ternyata hanya pelaporan keuangan yang berpengaruh secara signifikan terhadap pengendalian manajemen, sedangkan sistem informasi akuntansi tidak berpengaruh secara signifikan. Kata kunci:  Sistem   Informasi  Akuntansi,  Pelaporan  Keuangan, Pengendalian Manajemen  

scholarly journals WATERFALL METHODS FOR APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN HOTEL INCOME MANAGEMENT CASE STUDY: CITRA GRAND HOTEL KARAWANG

2021 ◽  
Vol 4 (1) ◽  
pp. 56-64
Author(s):  
Dede Firmansyah Saefudin ◽  
Widya Apriliah ◽  
Lham Kurniawan ◽  
Yuli Komalasari ◽  
Muhammad Faittullah Akbar ◽  
...  
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Accounting Information System ◽  
Process Step ◽  
Accounting Information Systems ◽  
Library Research ◽  
Technological Developments ◽  
Management Case Study ◽  
Grand Hotel

The need for information systems in the business more increase as the same as technological developments in the digital era which give the impacts rapidly changes in all sectors. The accounting cycle in the company is inseparable from the existence of financial recording activities in a certain period. Thus it requires an application to provides the processing financial data or it’s called accounting information system. The Grand Hotel Karawang is the focus of research on building income management accounting information system. Based on the data collection method used: observation, interviews and literature studies (library research), it can be concluded that in managing hotel rental income is still manual or not computerized so that why the research to provide solutions based on the need by designing income accounting information system using waterfall software development method, with phases including needs analysis, design, implementation of program code based on open source in the implementation of the Java programming language to make easier to implement into desktop-based applications. Testing is carried out using blackbox testing as a tool for testing each process step by step in the application that all processes are running well (valid) and can be implemented as needed.

scholarly journals Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity

2018 ◽  
Vol 5 (4) ◽  
pp. 94-99
Author(s):  
A. B. Vysotskaya
Keyword(s):  
Information System ◽  
Information Systems ◽  
Professional Education ◽  
Accounting Information ◽  
Information Modeling ◽  
Accounting System ◽  
Accounting Information Systems ◽  
Matrix Modeling ◽  
Business Entities

The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting system reliability depends on such information system which would make it possible to fully report the data about business activity of an entity. Information technology has crucially changed this very important area of accounting. Modern accounting is more dynamic and influential in making economic decisions. That is why the understanding of accounting science and its influence on accounting processes is changing. This in turn imposes new requirements on professional education and training of accountants. It is evident that the period of data input is now significantly shorter, starting with processing banking information and invoices. Thus the practice of accounting is impossible in its conventional form which calls for the fundamental change of thinking in many areas of accounting.The article discusses the state of national accounting system and its compliance with the international accounting practices under conditions of globalization. The author gives the arguments on how to assess the accounting process adequacy by means of situational matrix modeling (HMM) in the structure of the accounting information system. 

scholarly journals Модел рачуноводственог информационог система и његов утицај на рачуноводствено информисање // Accounting information system model and its influence on accounting information

2013 ◽  
Vol 11 (19) ◽  
pp. 223
Author(s):  
Жељко Стјепановић
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Reporting ◽  
Personal Experience ◽  
Accounting Information ◽  
International Standards ◽  
Theoretical Research ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Accounting Model

Резиме: Као резултат теоријског истраживања и вишедеценијског личног искуства у области пројектовања и развоја рачуноводствених информационих система настао је јединствен модел рачуноводственог информисања. Апликативна и пројектна рјешења овог модела увелико доприносе унапређењу и развоју рачуноводствених информационих система путем креирања рачуноводствених информација за потребе одлучивања, рачуноводствене анализе, планирања и управљања трошковима, финансијског извјештавања, ревизије рачуноводствених информационих система као и других области које су у непосредној вези са развојем савременог рачуноводства. Модел у цјелини помаже сваком кориснику да задатке извршава једноставније, прецизније и ефикасније уз обезбјеђење рачуноводствених података и алата за реализацију његових функција. Истовремено, модел представља скуп рјешења заснованих на научном схватању информационих система уз дефинисање реалних предуслова за његову даљу теоријску надоградњу. Главна снага модела огледа се у чињеници да рачуновођа престаје бити подређен информационом систему и постаје му надређен. На основу стечених сазнања остварује се потпуна компатибилност са свјетским стандардима, трендовима, као и најефикаснијим методама управљања предузећем.Summary: A unique model of accounting information resulted from theoretical research and several decades of personal experience in designing and developing accounting information systems. Application and design solutions of the model greatly contribute to the improvement and development of accounting information systems through the creation of accounting information for decision making, accounting analysis, planning and cost management, financial reporting, auditing, accounting information systems, and other areas that are directly related to the development of modern accounting. Model helps every user to perform tasks in a simpler way, more accurately, precisely and efficiently by providing accounting information and tools for realization of its functions. At the same time, the model represents a set of solutions based on a scientific understanding of information systems by setting realistic conditions for its further theoretical upgrade. Its main strength lies in the fact that an accountant ceases to be inferior to the information system but its superior. Based on the acquired knowledge, complete compatibility with international standards, trends and the most effective methods of business management is being achieved.

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

scholarly journals Adapting to Crisis: Accounting Information Systems during the Weimar Hyperinflation

2020 ◽  
Vol 94 (3) ◽  
pp. 593-625
Author(s):  
Sebastian Hoffmann ◽  
Stephen P. Walker
Keyword(s):  
Twentieth Century ◽  
Information Systems ◽  
Human Resources ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
The Face ◽  
Managerial Reporting

German corporations are characterized as having been adaptable in the face of numerous traumatizing events during the twentieth century. This article explores how firms adapted their accounting information systems during the hyperinflation of the 1920s. It suggests that responses to the crisis focused on system elements identified as key to continuing operations. Initially, firms amended selling and purchasing arrangements, modified financial reporting, and shifted managerial reporting to nonmonetary information. As inflation accelerated, human resources were diverted to maintaining critical functions, especially those related to remunerating labor. While some elements of accounting systems fell into disrepair, there were also examples of innovation.

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information

2015 ◽  
Vol 7 (3) ◽  
pp. 80-92
Author(s):  
Widia Astuty
Keyword(s):  
Information System ◽  
Organizational Culture ◽  
Information Systems ◽  
Information Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information System ◽  
Accounting Information Systems

The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of management accounting information system on the quality of management accounting information. The motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the quality of accounting information management. The results showed that all variable of the business environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting.

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